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Extra, Extra, time to renew your ITIN!

Extra, Extra, time to renew your ITIN!
Ines Zemelman, EA
15-Nov-18

Is your ITIN set to expire?

9XX-73-NNNN or 9XX-75-NNNN - Does your ITIN look like this? It may be expiring on Dec 31 2018 .

All ITINs issued before 2013 with middle digits of 73, 74, 75, 76, 77, 81, or 82 (Example: (9XX-73-XXXX) are set to expire on December 31, 2018. Additionally, unused ITIN (not used on a federal tax return at least once in the last 3 years) will also expire.

Do not wait to receive a nastygram - if you utilize an ITIN on your returns (for yourself or dependents), it’s time to renew - notify your tax preparer to file Form W-7 for you.

What is an ITIN and do you need one?

If you don’t have an SSN and are not eligible to receive one, you need an ITIN to file a tax return in the US (it is how the IRS identifies you or your spouse/dependent) As noted above, millions of ITINS expire each year and must be renewed with the IRS. Renewal is done by filing form W-7. If you have an SSN, you do not need an ITIN. However, your dependents may require an ITIN.

Note, last year’s tax reform has potential credits available to dependents without a SSN, but with an ITIN.

If you do not have an SSN, and are not eligible for one, but fit into one of these categories, an ITIN may be in order.

 ITIN Eligibile
 
  • Nonresident alien who is required to file a U.S. tax return
  • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
  • Dependent or spouse of a U.S. citizen/resident alien
  • Dependent or spouse of a nonresident alien visa holder
  • Nonresident alien claiming a tax treaty benefit
  • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception

Which ITIN won’t expire?

Any ITIN that does not have a middle digit of 73, 74, 75, 76, 77, 81 or 82 and was used on a tax return for Tax Year 2015, Tax Year 2016 or Tax Year 2017 will not expire.

Form W-7 Procedural Questions

Make sure you complete the form correctly. What is the application type, and why are you renewing? Fairly simple, but often neglected. Make sure you are also using the latest version of Form W-7 and not an out of date one. Common mistakes that are easily avoidable, but unfortunately repeated by many each year.

Select the proper reason for your filing the form. ITIN renewal is not a valid reason Form W-7 must be mailed, along with valid supporting original or certified copies by the issuing agency, identification documents and any other required attachments (see below).

 

  Document Requirements 
  • If not from Mexico, Canada, or Military Dependent overseas - only a passport with Entry Date in the U.S is acceptable as a stand-alone document
  • No passport with US entry date
    • Under age 6 - submit medical records along with passport
    • Dependent under 18 - submit school records along with passport
    • Dependent over 18 - submit U.S. school records, rental or bank statement, or utility bill listing applicant's name, U.S. address, along with passport
Ines Zemelman, EA
Ines Zemelman, EA
founder of Taxes for Expats